Redistributive Effects of the Taxation of Couples and Families: A Microsimulation Study of Income Tax

Effets redistributifs de l’imposition des couples et des familles: une étude par microsimulation de l’impôt sur le revenu

Mathias André () and Antoine Sireyjol ()
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Mathias André: INSEE - Institut national de la statistique et des études économiques (INSEE)
Antoine Sireyjol: Statoscop

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Abstract: This study examines the budgetary and redistributive effects of marital and family income taxation in France. On the basis of the I nes microsimulation model, it proposes a complete methodology for individualising incomes and the various tax schemes targeting couples and families. By comparing income tax in 2017 with a fictitious situation in which it would have been applied on an individual basis, the effects of marital and family taxation are seen to be significant and overwhelmingly beneficial: 13 million households gain, benefiting from a total of 27.7 billion euros. 1.1 million households lose out, primarily those for which marital taxation is not offset by the gains from family taxation. 40% of the total effect is due to marital taxation and 60% is due to family taxation. The wealthiest 15% of people are those who benefit the most from marital taxation (48% of the gains, compared with less than 25% for the poorest 50%).

Keywords: income tax; family tax quotient; redistribution; inequality; microsimulation; inégalités; quotient familial; impôt sur le revenu (search for similar items in EconPapers)
Date: 2021
Note: View the original document on HAL open archive server: https://insee.hal.science/hal-05219421v1
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Published in Economie et Statistique / Economics and Statistics, 2021, 526-527, pp.21 - 39. ⟨10.24187/ecostat.2021.526d.2049⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05219421

DOI: 10.24187/ecostat.2021.526d.2049

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